2025-05-14T19:51:57-07:00 2024-06-30 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-07-01 237043920 Diablo Regional Arts Association DIAB 9252951470 1601 Civic Drive Walnut Creek CA 94596 Peggy White Executive Director 9252951470 2025-05-14 true true Regalia Berger Berger P00186389 9253140390 2023 2025-03-06 01:10:19Z Peggy White 1601 Civic Drive Walnut Creek CA 94596 3107289 false X www.draa.org X 1993 CA Diablo Regional Arts Association is the nonprofit partner of Lesher Center for the Arts. DRAA invests in outstanding arts experiences and creates avenues for everyone to enjoy the arts. DRAA brings world-class performances and inspiring arts education to the East Bay. 27 26 8 12 0 980147 2283316 0 77719 55549 -372520 221 685346 2339086 3077 725 0 525665 559931 0 280618 382616 1423990 911358 1984646 -226012 354440 3147804 3688154 522931 483751 2624873 3204403 X the Lesher Center brims with an incredible and diverse array of live performances and beautiful visual art installations at the Bedford Gallery with philanthropic support from community members and business leaders. false false 968135 Headliner SeriesIn January 2022, DRAA launched the Lesher Center Presents Headliner Series, which featured major touring artists and arts organizations. This series features world-renowned talent from Broadway, Jazz, Dance, Music, and more! 380215 Education and OutreachThe Arts Access School-Time Program is an innovative and collaborative program that focuses on outreach to Title 1 schools from the most impoverished neighborhoods in the East Bay. It provides qualifying schools with free tickets and transportation to high-quality professional performances at the Lesher Center for the Arts. Since 2008, these programs have served more than 70,000 East Bay families, youth, and educators who would not otherwise have an opportunity to experience high-quality live performances and visual arts exhibits. DRAA also provides California Content Standards-based curriculum materials for teachers to use, which enhances the students and teachers' experience well beyond the day of the field trip. 140498 OTHER PROGRAM SERVICES DESCRIPTION Bedford Gallery - DRAA is proud to support the Bedford Gallery exhibition and outreach programs. The Bedford Gallery, located in the Lesher Center for the Arts, is dedicated to providing opportunities to learn about visual arts through varied, accessible, challenging, and educational exhibitions and programs. Center REP - DRAA is honored to support Center REPertory Company, the resident professional theatre company of the Lesher Center for the Arts. Center REP celebrates the power of the human imagination by producing emotionally engaging, intellectually involving, and visually astonishing live theatre through outreach and education programs to enrich and advance the cultural life of the communities we serve. Continued on Schedule O 112189 725 1601037 true true false false false false false false false true true true false false true true false false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 29 0 true 8 true false false false false false false false 0 false false false false false false false X 27 26 false false false false false false false true true false false true true true true true true true true false CA X X Daniel Toth 9252951455 1601 Civic Drive Walnut Creek CA 94596 Peggy White Exec Director 40.00 0.00 X 200000 0 12347 David Julius President 4.00 0.00 X X 0 0 0 Daniel Toth Treasurer 4.00 0.00 X X 0 0 0 Catharine Baker Director 4.00 0.00 X 0 0 0 Peter Brightbill Director 1.50 0.00 X 0 0 0 Jamie Broadhurst Director 1.50 0.00 X 0 0 0 Angie Coffee Director 4.00 0.00 X 0 0 0 Nadia Costa Director 1.50 0.00 X 0 0 0 Julie Ducharme Director 2.50 0.00 X 0 0 0 Juliet Don Director 1.50 0.00 X 0 0 0 Barry Gordon Director 2.00 0.00 X 0 0 0 Todd Heintz Director 1.50 0.00 X 0 0 0 Brian Hirahara Director 4.00 0.00 X 0 0 0 Natalie Hughes Director 1.50 0.00 X 0 0 0 Natalie Inouye Director 4.00 0.00 X 0 0 0 Nevin Kessler Director 4.00 0.00 X 0 0 0 Laura Lamison Director 4.00 0.00 X 0 0 0 Bob Power Director 4.00 0.00 X 0 0 0 Dino Riggio Director 1.50 0.00 X 0 0 0 Spalding Rooker Director 4.00 0.00 X 0 0 0 Eric Rudney Director 4.00 0.00 X 0 0 0 Kevin Snchez Director 2.50 0.00 X 0 0 0 Marsha Servetnick Director 1.50 0.00 X 0 0 0 Patricia Stull Director 4.00 0.00 X 0 0 0 Peters Suh Director 5.00 0.00 X 0 0 0 Matt Whelan Director 1.50 0.00 X 0 0 0 Deneen Wohlford Director 2.50 0.00 X 0 0 0 Steve Woodhead Director 4.00 0.00 X 0 0 0 200000 12347 1 false true false 0 390262 25000 1868054 31309 2283316 0 37763 37763 0 0 0 348246 330460 17786 17786 17786 437964 390262 437743 221 221 0 0 0 2339086 55770 725 725 0 0 0 200000 130000 16000 54000 0 297682 196117 22727 78838 0 21583 10791 5396 5396 40666 26647 3165 10854 0 44827 29374 3488 11965 31526 20658 2453 8415 0 0 0 39000 25555 3035 10410 174591 109119 21824 43648 0 4979 2489 1245 1245 0 0 57336 57336 0 23646 11823 5911 5912 0 0 6184 3092 1546 1546 7957 3979 1989 1989 Artists 738916 738916 A Cappella 98068 98068 Theatre rental 51933 51933 Bank charges 38895 24309 4862 9724 106132 60106 9350 36676 1984646 1601037 102991 280618 120678 171502 769828 0 1040000 21687 111687 0 0 0 0 138253 95252 163012 154970 12643 8042 0 2084715 2261671 0 0 0 3147804 3688154 16279 5218 506652 478533 522931 483751 X 1108693 1318486 1516180 1885917 2624873 3204403 3147804 3688154 354440 197653 27437 X X false true X true false X 1173104 1157733 1391483 980147 2283316 6985783 300760 24450 312973 719952 437964 1796099 0 0 0 1473864 1182183 1704456 1700099 2721280 8781882 0 0 8781882 98046 359668 187524 77719 386009 1108966 0 98046 359668 187524 77719 386009 1108966 0 0 1571910 1541851 1891980 1777818 3107289 9890848 0.88790 0.91320 0.11210 0.09780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 238582 133 12448 4960 7621 238582 238582 16147 2675 13472 238582 238582 13100 2922 10178 238582 238582 12483 12483 238582 238582 4682 4682 238582 1.00000 false false false 163012 154970 8042 8042 2261671 Sponsorship pass-through funds 478533 478533 X 2732606 197653 69687 1464480 1731820 1000786 1338300 1338300 2339086 2486326 63937 437743 501680 1984646 1984646 Part V, Line 4: Intended uses of the endowment fund. Endowment funds, classified as permanently restricted net assets, represent cash contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. Earnings from investments may be used for general operating purposes and transferred to unrestricted net assets through an appropriation process under UPMIFA and SPMIFA guidelines. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, DRAA is required to report information regarding its exposure to various tax positions taken by DRAA and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that it has adequately evaluated its current tax positions and has concluded that as of June 30, 2023, DRAA does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.DRAA has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that DRAA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. DRAA may periodically receive unrelated business income requiring DRAA to file separate tax returns under federal and state statutes. Under such conditions, DRAA calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events Expenses $437743 Donations released from Restriction $1026737 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Additions to Restricted $1338300 Part XII, Line 2d: Other expenses and losses per audited F/S Special Events Expenses $437743 X X X X X X false CA On Broadway 569005 390262 178743 53032 243848 15153 125710 Headliner Series 253614 253614 1 5607 5607 828226 390262 437964 53032 243848 15153 125710 437743 221 false false false false false false false false false Peggy White Exec Director 200000 12347 212347 X 3 22237 FMV X 1 9072 FMV false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES DESCRIPTION Bedford Gallery - DRAA is proud to support the Bedford Gallery exhibition and outreach programs. The Bedford Gallery, located in the Lesher Center for the Arts, is dedicated to providing opportunities to learn about visual arts through varied, accessible, challenging, and educational exhibitions and programs. Center REP - DRAA is honored to support Center REPertory Company, the resident professional theatre company of the Lesher Center for the Arts. Center REP celebrates the power of the human imagination by producing emotionally engaging, intellectually involving, and visually astonishing live theatre through outreach and education programs to enrich and advance the cultural life of the communities we serve. Continued on Schedule O OTHER PROGRAM SERVICES 5: Continued from Form 990 Page 2OTHER PROGRAM SERVICES Fiesta Cultural - We were excited to present Fiesta Cultural, a celebration of Latinx/a/o art and culture in June of 2023, Center Repertory Company's production of In the Heights, Bedford Gallery's exhibition titled About Face, four headliner performances and a free street fair with music and dance from the diverse cultures of Latin America. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Walnut Creek, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c The June 30, 2023 FINANCIAL STATEMENTS OF Diablo Regional Arts Association WERE AUDITED BY THE INDEPENDENT ACCOUNTING FIRM OF REGALIA & ASSOCIATES, CPAS, WHICH ISSUED AN UNMODIFIED OPINION. Organizational Information Vision: The Diablo Regional Arts Associations vision is for the Lesher Center for the Arts to be nationally recognized as a mid-size presenter of great art and artists and the home of a dynamic arts education program.Background: The Diablo Regional Arts Association (DRAA) enriches the lives of thousands of East Bay residents every year by supporting programs at Walnut Creeks Lesher Center for the Arts. Through its well-established business and community partnerships and fundraising expertise, DRAA supports the two resident professional programs, the Bedford Gallery and Center REPertory Company. DRAA also presents the Lesher Center for the Arts Headliner Series. We also sponsor activities to bring low-income children and other underserved populations to enjoy artistic opportunities at the Lesher Center.The Diablo Regional Arts Association is the primary fundraising organization for the Lesher Center for the Arts. As the City of Walnut Creeks appointed curator for the LCAs professional programming and audience outreach, we are dedicated to ensuring the arts thrive in our community. DRAA, incorporated in 1993, was established as the LCA's community funding apparatus, a testament to our commitment to the arts.